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    <title>2025 (9) TMI 1724 - CALCUTTA HIGH COURT</title>
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    <description>A writ petition challenging an appellate order and the underlying tax demand was directed to proceed on exchange of affidavits because the Appellate Tribunal had not yet been constituted. Taking account of the prima facie case, balance of convenience, and the statutory framework on pre-deposit and further recovery, the HC granted interim protection against coercive recovery for a limited period. Continuation of that protection was made conditional on compliance with the additional deposit directed in the order, while affidavits were ordered to be exchanged for final hearing.</description>
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